A case of multiple sclerosis with acute deafness and dizziness as initial symptoms was reported. The pure-tone audiometry showed a high-frequency sensorineural hearing loss; in the auditory evoked brain stem response (ABR), the left side had a normal peak I with an absence of subsequent peaks. In the equilibrium test, Bruns’ nystagmus was present, and the caloric test demonstrated CP on the left side. MRI disclosed a high-intensity lesion in the cerebellar peduncle (T2-weighted image). With steroid therapy, the deafness and dizziness improved within 10 days, although, after 20 days, the findings of the ABR and caloric test remained unchanged.